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OFT-rciAL IJONA'irON. 



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EXHIBITS AND PROOF 



Indiana War Claim 



LAWS IN REFERENCE TO SAME. 



WILLIAM L. TAYLOR, 

Attorney-General , 
Solicitor for Claimant. 



•riL •. Bunroiio rRWTtn, mauuwrou* 



LIBRARY OF CONGRESS, 

,..,1302 

DIVISION or DOCUMENTS. 



3 L 6 



EXHIBIT A. 



AN ACT to autliorize the Governor to issue bonds; to appoint a Board of 
Loan Commissioners, and defining their duties ; requiring the Sinking 
Fund Commissioners to purchase bonds; defining their duties in rela- 
tion to tlie interest received on the same, and levying a tax to meet 
the payment of the interest and principal of the bonds to be sold. 

(Approved May 13, 1861.) 

Section 1. Be it enacted by the General Assembly of the State 
of Indiana, That for the purpose of obtaining money for repelling 
invasion, and providing for the public defense, the Governor is au- 
thorized to issue two million dollars of bonds; of which said issue 
of two million the sum of two hundred thousand dollars shall be in 
bonds of the denomination of five hundred dollars each, and the 
residue of the said issue of two million dollars shall be in bonds of 
the denomination of one thousand dollars each; all of said bonds 
drawing interest at the rate of six per cent, per annum, payable 
semi-annually, on the first days of May and l^ovember in each 
year; said bonds to have coupons, or interest warrants attached; 
the first of which shall become due on the first day of May, 1862; 
the interest wliich may fall due between the date of the sale and 
the first day of November, 1861, shall be paid in advance. The 
bonds shall be made payable to bearer, twenty years after date, the 
interest payable on presentation and surrender of coupons, as they 
become due; both bonds and coupons to be payable at the Indiana 
agency in the city of Xew York. 

The bonds shall be signed by the Governor, and countersigned 
by the Auditor, numbered and registered in the office of the Audi- 
tor and Secretary of State, and shall be in the following form in 
substance : 



INDIANA SIX PER CENT. BOND. 

No 

500 Five Hundred Dollars. 500 

1000 One Thousand Dollars. 1000 

Know All Men by These Presents : That there is due from the 

State of Indiana, unto the bearer the sum of 

dollars, with interest at the rate of six per cent, per annum, payable 
semi-annually, on the first days of May and November of each 
year, at the Indiana Agency, in the city of New York, on pre- 
sentation and delivery of the proper coupons, which appear on the 
mtargin hereof. The principal of this bond is to be paid in twenty 
years from the date hereof, at the Indiana Agency in the city of 
New York, and is one of an issue of two millions of dollars of bonds 
issued by the State of Indiana, in denominations of five hundred 
dollars and one thousand dollars each, pursuant to an act of the 

General Assembly, approved . ., 1861, 

entitled "An act to authorize the Governor to issue bonds; to ap- 
point a Board of Loan Commissioners, and defining their duties; 
requiring the Sinking Fund Commissioners to purchase bonds; 
defining their duties in relation to the interest received on the 
same; and levying a tax to meet the payment of the interest and 
principal of the bonds to be sold." 

FOEM OF COUPON. 

The State of Indiana will pay the bearer, on the day of 

, at the Indiana Agency, in the city of New 

York, dollars, it being the semi-annual in- 
terest on her bond. No 

Sec. 2. For the purpose of negotiating said bonds, Hugh Mc- 
CuUoch, James M. Ray and John H. O'Boyle are hereby appointed 
a Board of Loan Commissioners, who shall each receive as a com- 
pensation for their services as such Commissioners, five dollars per 
diem, for each day they, or each of them, may be actually engaged 
in negotiating said loan, together with their expenses; and the 
Governor shall deliver said bonds, when prepared, signed, and 
registered as aforesaid, to said Commissioners, taking their receipt 
therefor, with the number and denomination of each bond, and 



2 NOV 1905 
D. of 0. 



shall file said receipt with the Auditor of State; which said Com- 
missioners shall dispose of said bonds, as the wants of the treasury 
may require, or as, in their judgment, will promote the best inter- 
ests of the State; and the money arising therefrom, together with 
all exchange, and any premium which may accrue, or may be re- 
ceived by said Connnissioners, except so much thereof as the Treas- 
urer of State may require for payments in the city of Xew York, 
shall be paid by said Commissioners into the State treasury as soon 
as received by them, taking the receipt of the Treasurer of State 
therefor, and file said receipt with the Auditor of State, who shall 
charge said Treasurer therewith; and the said Board of Loan Com- 
missioners shall, on the first days of August, j^ovember, February 
and May of each year, file with the said Auditor of State a report 
containing the number and denomination of bonds sold and the 
price received therefor, and the time when sold; and that said Loan 
Commissioners shall each file with the Auditor of State a bond in 
tlie penalty of two hundred thousand, dollars, to be approved by the 
Governor, for the faithful discharge of their duties, and the prompt 
payment to the i)roper ofticer of all moneys that may come into 
their hands as such Commissioners; and the Treasurer of State 
shall file his receipt for the amount with the Auditor of State, 
designating therein the amount of each denomination of bonds sold, 
and the amount obtained for the same, who shall charge the Treas- 
urer therewith. 

Sec. 3. The Board of Sinking Fund Commissioners are hereby 
directed to purchase of said Loan Commissioners said bonds, at par, 
to the extent of the money they may have on hand subject to dis- 
tribution for the purpose of being loaned, and the interest, when 
paid by the State upon said bonds so purchased, shall be dis])osed 
of in the same manner as the interest arising from loans of the sink- 
ing fund to individuals. 

Sec. 4. Li case a vacancy or vacancies shall occur in said Board' 
of Loan Commissioners, before said bonds are disposed of, or in 
case any of said Commissioners shall refuse to serve as such, it shall 
"be the duty of the Governor to appoint some suitable person or per- 
sons to fill such vacancy or vacancies, and said appointee or ap- 
pointees shall hold his or their ofiiee until the next meeting of the 
Legislature, either in general or special session, and such appointee 
or appointees shall give bond with the original Commissioners. 



Sec. 5. For the purpose of paying the interest semi-annually, 
and the final payment of the principal at maturity, on the bonds in 
the first section mentioned, an annual tax of five cents on each one 
hundred dollars in value of the taxable property of this State is 
hereby levied, commencing in the year 1861, and the excess of 
money collected by said tax, each year, after paying the interest 
as it becomes due, shall be paid to the Sinking Fund Commission- 
ers, who shall purchase these bonds if they can procure them on 
reasonable terms, and if not, then to invest the same in other Indi- 
ana State stocks ; said Commissioners keeping a record of the num- 
ber and amount, and price paid for such bonds, and from whom 
purchased; at the first session of the Legislature thereafter, said 
Commissioners shall report the amount and number of such bonds 
or stocks, the price paid for the same, and from whom purchased, 
and rendering an account of such funds received since their last 
report; and immediately thereafter it shall be the duty of the 
Committee on Finance in the Senate, and Committee of Ways and 
Means in the House of Representatives, to count said bonds and ex- 
amine the same, and said Sinking Fund Commissioners shall, then 
and there, in the presence of said committees, destroy said bonds 
and stocks, keeping a record and description of said destroyed bonds 
and stocks; and for the final payment of such bonds, with the in- 
terest thereon, the faith of the State is irrevocably pledged. 

Sec. 6. In case it becomes unnecessary to sell all of said bonds, 
such unsold bonds shall be returned to the Auditor of State, who 
shall register their number and denomination, and they shall then 
be destroyed in the presence of the Auditor, Treasurer and Sec- 
retary of State, and the fact shall be recorded by the Auditor, 
and signed by him, the Secretary and Treasurer of State. 

Sec. 7. The tax herein provided for the payment of the inter- 
est and the gradual liquidation of the principal, shall not be dimin- 
ished, but the same shall be levied and collected annually, until the 
bonds herein authorized to be issued shall have been paid or re- 
deemed. 

Sec. 8. Nothing in this act shall be so construed as to require 
the continuance of the existing office of Agent of State, but the 
Legislature may at any time hereafter, in its discretion, select any 
person as Agent of State, and any place in the city of !N"ew York 



iib the office of the Agency, under the provisions of this act: 
Provided, That notice of the person and place in said city be given 
by the Governor of the State of Indiana immediately, in one or 
more daily papers in the city of iN'ew York, by thirty days' publica- 
tion thereof. 

Sec, 9. Inasmuch as the ordinary revenue of the State is in- 
sufficient to meet the necessary expenses growing out of the present 
insurrectionary acts of certain States in the Union, it is hereby 
declared that an emergency exists; therefore this act shall take 
effect and be in force from and after its passage. 

STATE OF INDIANA, \ 

Office of the Secretary of State, j 

I, Union B. Hunt, Secretary of State of the State of Indiana, 
and being the officer who, under the constitution and laws of said 
State, is duly constituted the custodion of the statutes and laws 
thereof, do hereby certify that the foregoing pages contain a full, 
true, complete and perfect copy of an act of the General Assembly 
of the State of Indiana, passed at the extra session of 1861, en- 
titled: 

AN ACT to authorize the Governor to issue bonds; to appoint a Board of 
Loan Commissioners, and defining their duties ; requiring tlie Sinking 
rund Commissioners to purcliase bonds ; defining tlieir duties in rela- 
tion to the interest received on the same, and levying a tax to meet 
the payment of the interest and principal of the bonds to be sold. 

(Approved May 13, 1861.) 

As the same appears of record in the volume of enrolled acts of 
the special session of 1861, enrolled act number 22, page 53, and 
in the printed volume of the laws passed at the extra session of 
1861, by said General Assembly, on pages 16 to 20 inclusive; that 
said exemplification is in due form and made by me as the proper 
officer, and is entitled to have full faith and credit given it every- 
where. 

I further certify that said act has never in any way been re- 
pealed or amended, and is in full force. 

In Witness Whereof, I have hereunto attached my official 
sig-nature and the Great Seal of the State of Indiana, at Indi- 
anapolis, in said State, this 14:th day of March, A. D. 1902. 
[seal] Union B. Hunt, 

Secretarv of State. 



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85 



STATE OF INDIANA, ^ 

Office of the Auditor of State V 
OF THE State of Indiana. j 

1, William H. Hart, Auditor of State of the State of Indiana, 
and being the officer who, under the constitution and laws of said 
State, is duly constituted the custodian of all the books of account 
of the State of Indiana, including books of register of all bonds 
issued by the State, as well as the custodian of all bonds redeemed 
by the State, and of all vouchers for moneys paid by the State for 
interest upon such bonds, and expense attending the issuance 
thereof, do hereby certify that the foregoing pages contain a full, 
true, complete and perfect copy of the register of each and every 
bond of the two millions of dollars par value of the bonds of the 
State of Indiana, bearing date June 1, 1861, and due in twenty 
years from date, issued and sold by the State of Indiana, pursuant 
to the act of the General Assembly of said State, entitled: 

AN ACT to aiitliorize the Goveruor to issue bonds; to appoiut a Board of 
Loan Commissiouers and defining their duties ; requiring the Sinking 
Fund Commissioners to purchase bonds; defining their duties in rela- 
tion to the interest received on the same, and levying a tax to meet 
the payment of the interest and principal of the bonds to be sold. 

(Approved May 13, 1861.) 

Together with the number, date of issuance, amount at par 
value, date sold, to whom sold, amount realized from sale, per cent, 
of discount for which sold, date of redemption and amount paid to 
redeem each and every of said bonds. 

I further certify that the above and foregoing register is a cor- 
rect statement of the number, date of issuance, amount at par 
value, date sold, to whom sold, amount realized from sale, amount 
of discount for each bond sold, with the date of redemption and 
amount paid to redeem each and every of said two million dollars, 
par value, of such bonds and the rate per cent, of discount suffered 
by sale below par or face value of said bonds. 

I further certify that said bonds all bore six per cent, interest 
per annum, payable semi-annually on the first days of May and 
jSTovember of each year, and that six per cent, was the legal rate of 
interest fixed bv law of the State of Indiana at the time of the is- 



8(5 

suance of said bonds, with a privilege of paying ten per cent, inter- 
est, and that the attached form of bond, marked "Sample Bond," is 
an exact, complete and perfect copy of each and every of said two 
million dollars, par value, of said bonds, except that fonr hundred 
of said bonds w^ere of the par value of five hundred dollars each, as 
shown by the records and papers on file in my office. 

In Witness Whereof, I have hereunto attached my official 
signature and seal at Indianapolis, Indiana this 19th day of 
March, 1902. 

William H. Hart, 
Auditor of State of the State of Indiana. 



87 



SAMPLE BOND. 



1000 1000 

'No No 

INDIANA SIX PER CENT. BOND. 

ONE THOUSAND DOLLARS. 

ISSUED TO PROVIDE FOR REPELLING IN^'ASION, AND FOR 
THE PUBLIC DEFENSE. 

Know All Men by These Presents: That there is due from 
the State of Indiana unto the bearer, the sum of One Thousand 
Dollars, with interest at the rate of Six per cent, per annum, pay- 
able semi-annually, on the first days of May and November of each 
year, at the Indiana Agency in the City of New York, on pre- 
p^ sentation and delivery of the proper coupons, which appear on ^ 
■^ the margin hereof. The principal of this bond is to be paid in m 
^ twenty years from the date hereof, at the Indiana Agency in the t^J 
p City of New York, and is one of an issue of two millions of dol- ^ 
p lars of bonds issued by the State of Indiana, in denominations of ^ 
^ five hundred dollars and one thousand dollars each, pursuant to '^ 
m an act of the General Assembly, approved May 13, 1861, entitled 2 
Q "An Act to authorize the Governor to issue bonds; to appoint a W 
W Board of Loan Commissioners and defining their duties; requiring O 
the Sinking Fund Commissioners to purchase Bonds, defining their ^ 
(z; duties in relation to the interest received on the same, and levying • 
^ a tax to meet the payment of the interest and principal of the bonds 
to be sold." 

And for the final payment of said bond, with the interest 
thereon, the faith of the State of Indiana is irrevocably pledged. 
Signed at Indianapolis, June 1, 1861. 



Governor of the State of Indiana. 
Countersigned, 



Auditor of the State of Indiana. 



88 

COPY OF COUPON 

$30. 

The State of Indiana will pay the bearer, on the first dav of May, 
1862, at the Indiana Agency, in the City of New York, Thirty 
Dollars, it being the semi-annual interest on her Bond. 



Auditor. 
No 



To each bond there was attached thirty-eight (38) coupons of 
the same date and tenor of the above coupon, payable respectively 
on the first days of May and November of each year, beginning 
with the first day of May, 1862, and ending with the first day of 
November, 1880. The thirty-ninth coupon, attached thereto, and 
for thirty -five ($35.00) dollars, was due on the first day of June, 
1881. 



89 



EXHIBIT C. 



Par value MilitarT Loan bonds sold under act 

of May 18, 1861 ' $2,000,000 00 

Received for bonds (see Register) |1,756,396 60 

Received accrued interest on bonds ( Exliibit 1 ) 8,899 51 

$1,765,296 11 

Interest, exchange and commissions paid (Ex- 

1 ■^■,. n '>> . . . 8,658 32 

lii^i*C2) '_ 1,756,637 79 

Loss on sale of bonds $243,362 21 

REDEMPTION OF jaLITARY LOAN BONDS. 

Par value of bonds sold ^ $2,000,000 00 

Paid for redemption (see Register ) $1,908,243 50 

Interest paid on redemption (Exliibit 3).... ^'^^O 19 ^ ^^^^^^^ ^^ 

Profit on redemption $83,496 31 

1 f ^.^,.r^^ $243,362 21 

Loss on sale of bonds '^ ' 

Profit on redemption "^'^^^ '^^ 

Net loss on bonds $159,865 90 



90 



EXHIBIT C 1. 



ACCRUED INTEREST RECEIVED ON SALE OF INDIANA 
• CENT. MILITARY LOAN BONDS. 
1861. 
Nov. 
Nov. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 



1. 
12. 

2. 

2. 

2. 

2. 

2. 

2. 

2. 
10. 
11. 



By iuterest received, on sale $8,<X)0 bonds . 
By interest received on sale $4,000 bonds . 
By interest received on sale $36,000 bonds 
By interest received on sale $25,000 bonds 
By interest received on sale $80,000 bonds 
By interest received on sale $12,000 bonds 
By interest received on sale $10,000 bonds 
By interest received on sale $10,000 bonds 
By interest received on sale $6,000 bonds . 
By interest received on sale $2,000 bonds . 
By interest received on sale |5,000 bonds . 



1862. 



Jan. 7. By interest received on sale $25,000 bonds 

Jan. 7. By interest received on sale $24,000 bonds 

Jan. 22. By excess received on sale $58,500 bonds 

over purchase price 

Jan. 28. By excess received on sale $90,000 bonds 

over purchase price 

Feb. 1. By interest received on sale $5,000 bonds . 

Feb. 1. By excess received on sale $90,000 bonds 

over purchase price 

Feb. 5. By interest received on sale $2,000 bonds . 

Feb. 24. By interest received on sale $4,000 bonds . 

Feb. 25. By interest received on sale $10,000 bonds 

Feb. 26. By interest received on sale $8,000 bonds . 

Mar. 1. By interest received on sale $12,000 bonds 

Mar. 10. By excess received on sale $4,500 bonds 

over purchase price 

Mar. 20. By interest received on sale $65,000 bonds 

Mar. 28. By interest received on sale $15,000 bonds 

Mar. 28. By interest received on sale $25,0<X) bonds 

Apr. 1. By interest received on sale $9,000 bonds . 

Apr. 8. By interest received on sale $2,000 bonds , 

Apr. 8. By interest received on sale $80,000 bonds 

Apr. 9. By interest received on sale $20,000 bonds 

Apr. 18. By interest received on sale $25, (XX) bonds 

Aug. 14. By interest received on sale $108,500 bonds 

Apr. 21. By remainder interest sales March 1-10 . . . 

Oct. 29. Interest received on deposit in New York . 



SIX PER 


12 46 


8 00 


188 45 


127 40 


152 88 


61 15 


50 96 


50 96 


30 58 


13 33 


34 15 


279 45 


268 28 



8 72 



6 64 


72 50 


8 58 


41 10 


78 00 


189 04 


153 88 


236 71 


42 


1,485 21 


350 (X) 


612 50 


221 92 


51 82 


785 00 


526 66 


700 69 


1,916 76 


21 29 


175 07 



Total $8,899 51 



91 



EXHIBIT C 2. 



,665 00 


81 37 


404 40 


413 15 


131 51 


157 81 


480 CX) 



INTEREST, COMMISSIONS, EXCHANGE, EXPRESSAGE, ETC., PAID 

ON ACCOUNT OF SALE INDIANA SIX PER CENT. 

MILITARY LOAN BONDS. 

1861. 
May 28. To interest paid on sale of $125,000 bonds. |3,187 50 

July- 16. To interest on sale $70,000 bonds $1,231 23 

To exchange 433 77 

July 24. To interest on sale $5,000 bonds 

Aug. 10. To interest on sale $30,000 bonds 

Aug. 10. To interest on sale $30,000 bonds $404 40 

To expressage 8 75 

Aug. 10. To interest on sale $10,000 bonds 

Aug. 12. To interest on sale $12,000 bonds 

Aug. 12. To interest on sale $36,500 bonds 

Aug. 12. To interest on sale $10,000 bonds $131 51 

To exchange 41 64 

Aug. 12. To interest on sale $12,000 bonds $157 81 

To expressage 8 00 

Aug. 12. To interest on sale .$20,000 bonds $263 02 

To exchange 42 50 

Aug. 12. To interest on sale $5,000 bonds $65 75 

To expressage 2 (X) 

Aug. 12. To interest on sale $10,000 bonds $131 51 

To exchange ' 41 63 

Aug. 30. To interest on sale $30,000 bonds 

Aug. 30. To interest on sale $30,000 bonds 

Aug. 30. To interest on sale $6,000 bonds 

Sept. 3. To interest on sale $10,0(X) bonds $95 34 

To premium 41 82 

Sept. 5. To interest on sale !|5,(XX1 bonds 

Oct. 10. To interest on sale $9,000 bonds 

Oct. 12. To interest on sale $6,000 bonds 

Oct. 18. To interest on sale $12,000 bonds 

Oct. 23. To interest on sale $1,000 bonds 

Oct. 26. To interest on sale $6,000 bonds 4 15 

To expressage 3 75 

Oct. 29. To interest on sale $14,000 bonds 



173 15 



165 81 



305 52 



;7 75 



173 


14 


305 


76 


305 76 


61 


15 


137 


16 


46 03 


31 


00 


18 


74 


25 64 


1 


32 


7 


90 


4 61 



92 

1862. 

Feb. 1. To commission on sale $5,000 bonds 

Feb. 28. To commission on sale $8,000 bonds 

Mar. 1. To commission on sale $12,000 bonds 

Mar. 28. To commission on sale $15,000 bonds 

Apr. 1. To premium on sale $9,000 bonds 

Apr. 16. To commission on sale $5,000 bonds 

Apr. 16. To commission on sale $50,000 bonds 

Apr. 18. To exchange on sale $25,000 bonds 

Total $8,658 32 

By terms of acts authorizing bonds, interest was to be paid^to Novem- 
ber 1, 1861, on bonds sold. 



$12 50 


20 00 


30 00 


37 50 


19 64 


12 50 


125 00 


50 00 



93 



EXHIBIT C 3. 



INTEREST PAID TO HOLDERS OF INDIANA SIX PER CENT. MILI- 
TARY LOAN BONDS ON REDEMPTION. 

August 19, 186L To interest ou redemptiou of #422,000 of 

bonds 14,093 33 

December 2, 186L To interest ou redemption of $129,000 of 

bonds 657 38 

January 8, 1862. To interest on redemption of $49,000 of 

bonds 547 72 

August 14, 1862. To interest ou redemption of $108,500 of 

bonds 3,534 43 

January 9, 1864. To interest on redemption of $10,(X)0 of 

bonds 100 00 

$8,932 86 
August 19, 1861. Less interest received on redemption of 

$66,000 of bonds 672 67 

$8,260 19 



94 



STATE OF INDIANA, ) 

Office of the Auditor of State, j 

I, William H. Hart, Auditor of State of the State of Indiana, 
being the officer who, under the laws of the State of Indiana, is the 
custodian of all books of account of the State of Indiana, 

Hereby Certify, That the above and foregoing pages marked 
'^Exhibit C," "Exhibit C 1," "Exhibit C 2" and "Exhibit C 3", 
are true exhibits and statements of records of accounts in my office 
respecting the military loan bonds of the State of Indiana, sold pur- 
suant to the act of the General Assembly approved May 13, 1861; 

That said Exhibit C is a true statement of the net loss on the 
said two million dollars, par value, of said bonds sold by the State 
of Indiana under said act; 

That said Exhibit C 1 is a correct detailed statement of the 
accrued interest on the sale of said Indiana six per cent, military 
loan bonds received at the time of sale; 

That said Exhibit C 2 is a correct detailed statement of the inter- 
est, commissions, exchange, expressage, etc., paid on account of 
the sale of said bonds at the time of sale; 

That said Exhibit C 3 is a correct detailed statement of the inter- 
est paid to holders of said Indiana six per cent, military loan bonds 
at the time of redemption. 

I Further Certify, That no part of said interest account shown 
in said Exhibits C, C 1, C 2, and C 3 is any part of, or counted 
in, the interest account for the semi-annual interest accrued and 
paid upon said bonds as shown in the statement of interest paid on 
Indiana six per cent, military loan bonds from May 3, 1862, to May 
28, 1881, inclusive, which said statement aggregates $483,513.72; 
that the summary of said Exhibits C 1, C 2 and C 3 is included in 
the said statement marked "Exhibit C." 

In Witness Whereof, I have hereunto attached my official sig- 
nature and seal this 19th day of March, 1902, at the city of 
Indianapolis, Indiana. 

[seal] William H. Hart, 

Auditor of State of the State of Indiana. 



95 

EXHIBIT D. 

REPORT. 



Indianapolis, January 9, 1863. 

To His Excellency, 

Oliver P. Morton, Governor: 

Sir — The reports of the Board of Loan Commissioners of 
the State of Indiana have been made quarterly to the Auditor 
of State, according to the provisions of the law of our appoint- 
ment, but we believe it will be more acceptable to you and the 
General Assembly to have the same submitted in a connected 
report, and, therefore, it is herewith made, that it may be laid 
before the Legislature. 

Knowing the value of the bonds committed to our custody, 
under the abundant provisions made by law for their early re- 
demption, it has been the purpose of the Board both to procure 
the highest possible price for them and to dispose of them to 
parties from whom they could be redeemed b}^ the State Debt 
Sinking Fund Commissioners as they should have the means 
therefor, without the State being subject to an unreasonable ad- 
vance of price. 

The report will show how far we have been successful in the 
price procured for the bonds, under the depressed state of 
moneyed affairs during a great part of the time, and the Audi- 
tor's late report exhibits the favorable terms of the redemption 
of the large portion of the bonds already taken up by the 
State. 

The amounts received for the bonds, with their numbers and 
denomination, with the time of disposal and the parties, as well 
as the payment of the funds so received to the Treasurer of 
State, are shown in the report. 



Respectfully submitted. 



Jesse J. Brown, 

J. H. O'BOYLE, 

James M. Ray, 

Loan Commissioners. 



96 



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109 



STATE OF INDIANA, \ 

Office of the Secretary of State, j 

I, Union B, Hunt, Secretary of State of the State of Indiana, 
being the officer who, under the constitution and laws of said 
State, is duly constituted the custodian of the report of the Loan 
Commissioners of the State of Indiana for the sale of the military 
loan bonds provided for by the act of the G^eneral Assembly of the 
State of Indiana, approved May 13, 1861, 

Do Hereby Certify, That the above and foregoing pages con- 
tain a full, true, complete and perfect copy of the report of said 
Loan Commissioners of the State of Indiana filed January 9, 1863, 
respecting the sale of the two millions of dollars, par value, of the 
six per cent, military loan bonds of the State of Indiana, sold by 
them pursuant to the said act of the General Assembly of the 
State of Indiana; and 

I Further Certify, That said Jesse J. Brown, J. H. O'Boyle 
and James M. Bay, were the duly authorized and qualified Loan 
Commissioners of the State of Indiana at the date of said report. 

In Witness Whereof, I have hereunto attached my official 
sigTiature and seal at Indianapolis, Indiana, this 19th day of 
March, 1902. 

Union B. Hunt, 
Secretarv of State of the State of Indiana. 



EXHIBIT E. 



CONDITION OF THE INDIANA STATE 
TREASURY OCTOBER 31, i860. 



Extracts from the Annual Report of the Auditor of State of the 
State of Indiana for the fiscal year ending October 31, 1860: 

Balance in Treasury November 1, 1859 $201,602 36 

Receipts during year ending October 31, 1860 1,658,217 88 

$1,859,820 24 
Amount of warrants drawn on all accounts during the year 
ending October 31, 1860 1,621,107 48 

Ledger balance November 1 , 1860 $238,712 76 

Deduct suspended debt of the Treasury 104,052 37 

Actual balance November 1 , 1860 |134,660 39 

CONDITION OF THE STATE DEBT OCTOBER 31, 1860. 

Internal improvement bonds outstanding $393, (K30 (X> 

Five per cent. State stock outstanding 5,322,500 00 

Two and one-half per cent. State stock outstanding 2,054,773 50 

Total State debt October 31 , 1860 . , $7,770,273 50 



-110- 



lit 



STATE OF INDIANA, \ 

Office of the Auditor of State. ( 



I, William H. Hart, Auditor of State of the State of Indi- 
ana, being the officer who, under the constitution and laws of said 
State, is duly constituted the custodian of all the books of account 
of the State of Indiana, 

Do Hereb}^ Certify, That the foregoing page contains a full, 
true, complete and perfect copy of an extract from the annual 
report of the Auditor of State of the State of Indiana, now on 
file in this office, for the fiscal year ending October 31, 1860, it be- 
ing the last report of the condition of the treasury made and filed 
prior to the 13th day of May, 1861; and 

I Further Certify, That said extract exhibits the condition 

of the treasury of the State of Indiana on said October 31, 1860, 

as well as the condition of the State debt on said October 31, 1860. 

In Witness Whereof, I have hereunto attached my official 

signature and seal at Indianapolis, Indiana, this 19th day of 

March, 1902. 

William H. Hart, 
Auditor of State of the State of Indiana, 



, 112 
EXHIBIT F. 



STATEMENT INTEREST PAID ON INDIANA SIX PER CENT. 
TARY LOAN BONDS, MAY 3, 1862 to MAY 28, 1881. 



MILI- 



May 3 
Nov. 15 
April 29 
Oct. 27 
April 23 
Mar. 11 
May 3 
Oct. 21 
April 27 
Oct. 29 
April 12 
Oct. 12 
Oct. 12 
May 29 
Dec. 23 
April 16 
Oct. 18 
April 15 
Oct. 31 
May 1 
Oct. 25 
May 1 
May 16 
Nov. 1 
April 18 
Oct. 24 
April 21 
Oct. 20 
April 20 
Oct. 26 
April 28 
Oct. 28 
April 26 
Oct. 29 
April 27 
Oct. 31 
April 26 
Oct. 29 
May 5 
Oct. 30 
May 3 
May 28 



1862. 
1862. 
1863. 
1863. 
1864. 
1865. 
1865. 
1865. 
1866. 
1866. 
1867. 
1867. 
1867. 
1868. 
1868. 
1869. 
1869. 
1870. 
1870. 
1871. 
1871. 
1872. 
1872. 
1872. 
1873. 
1873. 
1874. 
1874. 
1875. 
1875. 
1876. 
1876. 
1877. 
1877. 
1878. 
1878. 
1879. 
1879. 
1880. 
1880. 
1881. 
1881. 



Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Vonclier No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 



730 .$33,645 fK) 

1858 36,765 00 

3711 36,765 00 

4441 36,765 (H) 

5001 36,(X)0 (X) 

7199 35,000 00 

7869 27,480 00 

9903 27,000 (K) 

2113 25,972 42 

3362 26,973 67 

5369 25,440 (X) 

7219 

7220 

9004 

458 

1995 

4696 

6151 

7474 



Warrant No. 


2930 






Warrant No. 


3873 







Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 
Warrant No. 



1806. 

3326 . 

4782. 

6042 . 

8625 . 

9962. 

1485. 

2755 

5636. 

7234. 

1068 . 

2627. 

5581 . 

6703. 

7759. 

8621. 

788. 

896 



8,340 (X> 


10 42 


6,240 (X) 


6,3tX) 00 


6,420 (X) 


6,120 00 


6,450 OO 


5,370 (K) 


5,340 (K) 


4,590 00 


4,320 00 


3(X) 00 


4,170 00 


4,170 (X) 


4,170 (W 


4,170 (X) 


4,170 00 


4,170 00 


4,170 00 


4,170 (X) 


4,170 (X) 


4,170 00 


4,170 (Kl 


4,170 00 


4,170 00 


4,170 (X) 


4,170 00 


4,170 00 


4,178 34 


4,174 17 


834 70 



Total . 



,513 72 



113 



STATE OF INDIANA, \ 

Office of the Auditor of State, j 

I, William H. Hart, Auditor of State of the State of Indiana, 
being the officer who, under the laws of said State, is duly con- 
stituted the custodian of all the books of account, including the 
books of register of all bonds issued by the State of Indiana, as 
well as all bonds redeemed by the State, and of all vouchers for 
moneys paid by the State for interest upon such bonds, and this 
being the office of issue of all warrants for interest or exchange 
paid on said bonds, 

Hereby Certify, That the foregoing statement of interest paid 
on Indiana six per cent, military loan bonds from May 13, 1862, 
to May 28, 1881, inclusive, is a full, true and complete statement, 
as shown by the books and records in my office, of the interest 
account of moneys paid in cash by the State of Indiana on the two 
million dollars, par value, of the military loan bonds of the State 
of Indiana, issued pursuant to the act of the General Assembly of 
the State of Indiana entitled "An Act to authorize the Governor 
to issue bonds; to appoint a Board of Loan Commissioners, and 
defining their duties; requiring the Sinking Fund Commissioners 
to purchase bonds; defining their duties in relation to the interest 
received on the same, and levying a tax to meet the payment of the 
interest and principal of the bonds to be sold;" approved May 13, 
1861; that said payments are all shown by warrants issued by the 
State of Indiana as numbered in the foregoing statement and 
which were all paid in cash in the amounts and at the times above 
stated by the State of Indiana, and are for interest upon said bonds 
accruing from November 1, 1861, to and including May 28, 1881. 

I Further Certify, That the warrant for the interest paid March 
11, 1865, has been misplaced, or lost, and that the voucher there- 
for is on file in my office, and is numbered as aforesaid; that the 
payments made. May 1, 1871, of $5,340.00; May 1, 1872, of 
$4,320.00, and November 1, 1872, of $4,170.00, were paid by the 
Agent of State of the State of Indiana, then in the city of New 
York, out of funds transmitted to him for redemption of bonds, 
and no separate voucher or warrant was given for the same; but 
the undersigned certifies that each of said payments were made 

(8) 



114 

by the State of Indiana, as shown by the reports of said agent of 
State, from which reports said three items are copied. 

I Further Certify, That no part of said total smn of $483,513.72 
of interest, which was paid by the State of Indiana in cash upon 
said bonds has been repaid to the said State by the United States; 
and that the payment of the said total sum was indispensably 
necessary. 

Copies of said warrants and voucher, with the endorsements 
thereon, are submitted with this certificate, and marked "Exhibit 
F 1" to "Exhibit F 39," inclusive. 

I Further Certify, That the State of Indiana did not pay any 
premium for gold, or commissions for obtaining same, as the 
interest upon all of said bonds was payable in current moneys of 
the United States. 

I Further Certify, That the rate of interest paid by the State 
upon all of said bonds was six per cent., payable semi-annually on 
the first days of May and I^^ovember of each year, and that said six 
per cent, was the rate of interest allowed by law in the State of 
Indiana at the date of the issuance of said bonds upon contracts for 
loan of money. 

In Witness Whereof, I have hereunto attached my oiHcial 
signature and seal this 19th day of March, 1902, at the city of 
Indianapolis, Indiana. 
[seal] William H Hart, 

Auditor of State of the State of Indiana. 



115 



EXHIBIT F 1. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 730 $33,645.00 

STATE OF INDIANA, 

AUDITING DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, May 3, 1862. 
The Treasure '• of State will pay to J. S. Harvey, Treasurer, the sum 

of thirty-three thousand six hundred and forty-five dollars and 

cents, and this shall be his warrant. 
Interest on bonds due May 1, 1862. 

ALBERT LANGE, Auditor of State. 
L Endorsement. ] 

J. S. Harvey, Treasurer. 



EXHIBIT F2. 

(WARRANT.) 

Interest on Military Bonds. 

No. 1853 $36,765.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, November 15, 1862. 
The Treasurer of State will pay to J. S. Harvey the sum of thirty- 
six thousand seven hundred and sixty-five dollars and cents, 

and this shall be his warrant. 
November coupons. 

ALBERT LANGE, Auditor of State. 
[Endorsement.] 
J. S. Harvey. 



116 



(WARRANT.) 



EXHIBIT F 3. 



Interest on Militaky Bonds. 



No. 3711 $36,765.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, April 29, 1863. 
The Treasurer of State will pay to M. L. Brett, Treasurer, the sum of 

thirty-six thousand seven hundred and sixty-five dollars and 

cents, and this shall be his vparrant. 
May coupons. 

J. RISTINE, Auditor of State. 
[Endorsement] 

M. L. Brett, Treasurer of State. 



EXHIBIT F4. 

(WARRANT.) 

Interest on Military Bonds. 

No. 4441 $36,765.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, October 27, 1863. 
The Treasurer of State vpill pay to M. L. Brett, Treasurer, the sum of 

thirty-six thousand seven hundred and sixty-five dollars and 

cents, and this shall be his vt^arrant. 

Sept to agent of State to pay November coupons. 

J. RISTINE, Auditor of State. 
[Endorsement] 

M. L. Brett, Treasurer of State. . . 



117 



EXHIBIT F 5. 

(WARRANT.) 

Interest on Military Bonds. 

No. 5001 $36,000.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, April 23, 1864. 

The Treasurer of State will pay to J. C. Walker, Agent, the sum of 

thirty-six thousand doUai-s and cents, and this shall be his 

warrant. 

To pay May ocupons. 

J. RIsriNE, Auditor of State. 

Presented and paid April 26, 1864. 
L Endorsement.] 

Pay to F. Cunningham, Deputy Auditor of State. 

J. C. Walker, Agent of State. 

F. Cunningham, Deputy Auditor of State. 



EXHIBIT F 6. 

VOUCHER. 

New York. 
Received of John I. Morrison, Treasurer of State, the sum of thirty-five 
thousand dollars (.$35,000), to be applied to the payment of interest on 
Indiana War Loan Bonds due November 1, 1864. 

GEO. A. BUSKIRK, Agent. 
Per THOS. D. MESSLER. Attorney. 
[Endorsement.] 

No. 7199. Interest on War Loan Bonds, .$35,000. 

.John I. Morrison, Treasurer of State. 

Requisition still extant for the payment. T. G. P. 



118 



EXHIBIT F7. 

(WARRANT.) 

Interest on War Loan Bonds. 

Na 7869 $27,480.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, May 3, 1865. 
Tlie Treasurer of State will paj' to John I. Morrison, Treasurer, the 
sum of twenty-seven thousand four hundred and eighty dollars and 

'. . cents, and this shall be his warrant. 

Transmitted to agent at New York. 

T. B. M'CARTY, Auditor of State. 
[Endorsement.] 

John I. Morrison, Treasurer of State. 



EXHIBIT F 8. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 9903 $27,000.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE. 

Indianapolis, October 21, 1865. 
The Treasurer of State will pay to G. A. Buskirk. Agent, the sum of 

twenty-seven thousand dollars and cents, and this shall be his 

warrant. 

Novenil)er interest. 

T. B. M'CARTY. Auditor of State. 
[Endorsement.! 

John 1. Morrison, for Geo. A. Buskirk. 



119 



EXHIBIT r 9. 

(WARRANT.) 

Interest on Wak Loan Bonds. 

No. 2113 $25,972.42 

STATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, April 27, 1866. 
The Treasurer of State will pay to J. I. Morrison, Treasurer, the sum 
of twenty-tive tliousand nine liundred and seventy-two dollars and forty- 
tAvo cents, and this shall be his warrant. 
May interest and exchange. 

T. B. M'CARTY, Auditor of State. 



EXHIBIT F 10. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 3362 $26,973.67 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, October 29, 1866. 

The Treasurer of State will pay to .John I. Morrison, Treasurer, the 
sum of twenty-six thousand nine hundred and seventy-three dollars and 
sixty-seven cents, and this shall De his warrant. 

November interest and exchange. 

T. B. M'CARTY. Auditor of State. 
L Endorsement.] 

.John I. Morrison. 

Check on Winslow. Lanier & Co. for amounr sent same date to New 
York payable to the order of Hon. Geo. A. Buskirk, Agent of State, less 
.$33.67 premium on exchange paid First National Bank, Indianapolis. 



120 



EXHIBIT F 11. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 53G0 $25,440.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE. 

Indianapolis, Ajpril 12, 1867. 
The Treasurer of State will pay to W. Q. Gresham, Agent, the sum of 

twenty-tive thousand four hundred and forty dollars and cents, 

and this shall be his warrant. 
Interest on War Loan Bonds. 

T. B. M'CARTY. Auditor of State. 
[Endorsement.] 

W. Q. Gresham, Agent of State. 



EXHIBIT F 12. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 721!) $8,340.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITORS OFFICE, 

Indianapolis. October 12. 1867. 
The Treasurer of State will pay to W. Q. Gresham, Agent, the sum 

of eighty-three hundred and forty dollars and cents, and this 

shall be his waiTant. 
November interest. 

T. B. M'CARTY, Auditor of State. 
[Endorsement.] 

W. Q. Gresham, Agent of State. 



121 



EXHIBIT r 13. 

(WARRANT.) 

Inteeest on War Loan Bonds. 

No. 7220 310.42 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, October 12, 1867. 
The Treasurer of State will pay to N. Kimball, Treasurer, the sum of 
ten dollars and forty-two cents, and this shall be his warrant. 
Exchange on $8,340. 

T. B. M'CARTY, Auditor of State. 
L Endorsement.] 

Nathan Kimball, Treasurer of State. 



EXHIBIT F 14. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 9004 ' $6,240.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, May 29, 1868. 
The Treasurer of State will pay to W. Q. Gresham the sum of sixty- 
two hundred and forty dollars and cents, and this shall be his 

warrant. 

T. B. M'CARTY, Auditor of State. 
[Endorsement.] 

Draft sent favor of Gresham to New Yorlj on W., L. & Co. for $6,240, 
May 29, 1868. R. S. Morrison. 



122 



EXHIBIT F 15. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 458 $6,300.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, December 25, 1868. 
The Treasurer of State will pay to W. Q. Gresham, Agent, the sum of 

sixty-three hundred dollars and cents, and this shall be his 

warrant. 

November Interest. 

T. B. M'CARTY, Auditor of State. 
[Endoi'sement.] 

W. Q. Gresham, Agent. 



EXHIBIT F 16. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 1995 $6,420.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, April 16, 1869. 
The Treasurer of State will pay to W. Q. Gresham, Agent, the sum of 

sixty-four hundred and twenty dollars, and cents, and this 

shall be his warrant. 
May interest. 

J. D. EVANS, Auditor of State. 
[Endorsement.] 

Treasurer of State, April 17, 1869, Indianapolis, Indiana. 
N. Kimball. 



123 



EXHIBIT F 17. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 4696. $6,120.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, October 18, 1869. 
Tbe Treasurer of State will pay to T. C. Slaughter, Agent, the sum of 

sixty-one hundred and twenty dollars, and cents, and this shall 

be his warrant. 

November interest. 

J. D. EVANS, Auditor of State. 
[Endorsement.] 

Treasurer of State, October 18, 1869, Indianapolis, Ind. 
.las. S. Slaughter. 



EXHIBIT F 18. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 6151 $6,450.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, April 15, 1870. 
The Treasurer of State will pay to T. C. Slaughter the sum of sixty- 
four hundred and fifty dollars and cents, and this shall be his 

warrant. 

May interest. 

J. D. EVANS, Auditor of State. 
[Endorsement. I 

Treasurer of State, April 15, 1870, Indianapolis, Ind. 
James S. Slaughter. 



124 



EXHIBIT F 19. 

(WARRANT.) 

Inteeest on Wae Loan Bonds. 

No. 7474 $5,370.00 

STATE OF INDIANA. 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, October 31, 1870. 
The Treasurer of State will pay to T. C. Slaughter the sum of fifty- 
three hundred and seventy dollars and cents, and this shall be 

his warrant. 
■ November interest. 

J. D. EVANS, Auditor of State. 
[Endorsement.] 

Treasin-er of State, October 31, 1870, Indianapolis, Ind. 

Nathan Kimball. 

Draft sent to Agent of State, New York, for amount. 



EXHIBIT F20. 

(WARRANT.) 

Interest on Wak Loan Bonds. 

No. 2930 $4,590.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE. 

Indianapolis, October 25, 1871. 

The Treasurer of State will pay to J. B. Ryan, Treasurer, the sum of 

forty-live hundred and ninety dollars and cents, and this shall 

be his warrant. 

November interest. 

.T. C. SHOEMAKER, Auditor of State. 
L Endorsement.] 

Treasurer of State, October 25, 1871, Indianapolis, Ind. 

Jas. B. Ryan, Treasurer. 

$300.00 of the within amount paid to J. C. Shoemaker, Auditor, for 
interest on bonds in his office, and the balance of this warrant sent to 
New York to agent of State. 



125 



EXHIBIT F 21. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 3873 $300.00 

SPATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, May 16, 1872. 
The Treasurer of State will pay to J. V. Bermsdorffer (for sinking 

fund) the sum of three hundred dollars and cents, and this 

shall be his warrant. 
May interest. 1872. 

JOHN C. SHOEMAKER, Auditor of State. 
[Endorsement.] 

Treasurer of State, May 16, 1872, Indianapolis Ind. 
J. y. Bermsdorffer. 



EXHIBIT F 22. 



(WARRANT.) 



Interest on War Loan Bonds. 

No. 1806 $4,170.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, April 18, 1873. 
The Treasurer of State will pay to Charles Lanier, State Agent, the 

sum of four thousand one hundred and seventy dollars and 

cents, and this shall be his warrant. 
May interest on War Loan Bonds. 

JAMES A. WILDMAN, Auditor of State. 
[Endorsement.] 

Treasurer of State, April 18, 1873, Indianapolis, Ind. 
Jno. B. Glover, Treasurer of State. 



126 



EXHIBIT F23. 

(WARRANT.) 

Interest on Wae Loan Bonds. 

No. 3326 $4,170.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, October 24, 1873. 
Tlie Treasurer of State will pay to John B. Glover, Treasurer, the sum 
of four thousand and one hundred and seventy dollars and ...^. ;.::... 
cents, and this shall be his warrant. ,■ .';f:,v 

Interest November, 1873. • ; 

JAMES A. WILD MAN, Auditor of State. 
L Endorsement.] 

Ti-easurer of State, October 24, 1873, Indianapolis, Ind. ; j 

John B. Glover, Treasurer of Stata. 



EXHIBIT F24. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 4782 $4,170.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, April 21, 1874. 
The Treasurer of State will pay to John B. Glover, Treasurer, the sum 

of four thousand one hundred and seventy dollars and cents, 

and this shall be his warrant. 
Due May 1. 
Sent draft. 

JAMES A. WILDMAN. Auditor of State, 
[^indorsement.] 

Treasurer of State April 21, 1874, Indianapolis, Ind. 



127 



EXHIBIT F 25. 

{WARRANT.) 

Interest on War Loan Bonds. 

Xo. 6042 $4,170.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, October 20, 1874. 
Tlie Treasurer of State will paj" to John B. Glover, Treasurer of State, 

the sum of four thousand one hundred and seventy dollars and 

cents, and this shall be his warrant. 
Interest due November 1. 

JAMES A. WILDMAN, Auditor of State. 
L Endorsement.] 

Treasurer of State, October 20, 1874, Indianapolis, Ind. 
John B. Glover, Treasurer of State. 



EXHIBIT F 26. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 8625 $4,170.00 

SPATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, April 20, 1875. 
The Treasurer of State will paj^ to B. C. Shaw the sum of four thou- 
sand one hundred and seventy dollars and cents, and this shall 

be his warrant. 

Interest due May 1. 1875. 

E. HENDERSON, Auditor of State. 
[Endorsement.] 

Redeemed April 20, 1875. Treasurer of State. 
B. C. Shaw. 



128 



EXHIBIT F27. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 9962 $4,170.00 

SPATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, October 26, 1875. 
Tlie Treasurer of State will pay to B. C. Shaw, Treasurer of State, the 

sum of four thousand one hundred and seventy dollars and 

cents, and this shall be his warrant. 
Interest due November 1, 1875. 

E. HENDERSON, Auditor of State. 
L Endorsement.] 

Redeemed October 26, 1875. Treasurer of State. 
B. C. Shaw Treasurer. 



EXHIBIT F 28. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 1485. $4,170.00 

SPATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, April 28, 1876. 
The Treasurer of State will pay to B. C. Shaw, Treasurer of State, the 

sum of four thousand one hundred and seventy dollars and 

cents, and this shall be his warrant. 

May interest on War Loan Bonds— from general fund. 

E. HENDERSON, Auditor of State. 
[Endorsement.] 

Redeemed April 28, 1876. Treasurer of State. 
B. C. Shaw, Treasurer of State. 



129 



EXHIBIT F 29. 

(WARRANT.) 

Intekest on War Loan Bonds. 

No. 2755 $4,170.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, October 28, 1876. 
The Ti-ea.surei- of State will pay to B. C. Shaw. Treasurer of State, 

the sum of four thousand one hundred and seventy dollars and 

cents, and this shall he his warrant. 

Interest due November 1, 1876. From genei'al fund. 

E. HENDERSON, Auditor of State. 
I Endorsement. 1 

Redeemed October 28, 1876. Treasurer of State. 
B. C. Shaw, Tx-easurer of State. 



EXHIBIT F30. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. od'SiJ .$4,170.00 

SPATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, April 26, 1877. 
The Treasurer of State will pay to B. C. Shaw, Treasurer of State, the 

sum of foiu- thousand one hundred and seventy dollars and 

cents from general fund on account of interest due May 1, 1877. 

E. HENDERSON, Auditor of State. 
[Endorsement.! 

Redeemed April 26, 1877. Treasurer of State. 
B. C. Shaw, Treasurer of State. 



(9) 



130 



EXHIBIT FSl. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 7234 $4,170.00 

STATE OP INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, October 29, 1877. 
The Treasurer of State will pay to B. C. Shaw, Treasurer of State, the 

sum of four thousand one hundred and seventy dollars and 

cents from general fund on account of interest due November 1, 1877. 
Payable to Winslow, Lanier & Co.'s banking house. New York. 

E. HENDERSON, Auditor of State. 
[Endorsement.] 

Received payment October 29, 1877. B. C. Shaw, Treasurer of State. 



EXHIBIT F 32. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. lUt)8 $4.170.0U 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFl^ ICE, 

Indianapolis, April 27, 1878. 
The Treasurer of State will pay to B. C. Shaw. Treasurer of State, the 

sum of four thousand one hundred and seventy dollars and 

cents from general fund on account of interest due on War Loan Bonds. 

E. HENDERSON, Auditor of State. 
L Endorsement. | 

Received payment April 27, 1878. B. C. Shaw, Treasurer of State. 



131 



EXHIBIT F33. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 2627 $4,170.00 

SPATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE. 

IncMauapoIis, October 31, 1878. 
The Treasiu-er of State will pay to B. C. Shaw, Treasurer of State, the 

sum of four thousand one hundred and seventy dollars and 

cents from general fund on account of interest due November 1, 1878. 

E. HENDERSON, Auditor of State. 
[Endorsement.] 

Received payment October 31, 1878. B. C. Shaw. Treasurer of State. 



EXHIBIT F 34. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 5581 $4,170.00 

SPATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, April 20, 1879. 
The Treasurer of State will pay to Wm. Fleming the sum of four thou- 
sand one hundreu and seventy dollars and cents from general 

fund on account of interest due on War Loan Bonds. 

M. D. MANSON, Auditor of State. 
I Endorsement.] 

Received payment April 20. 1879. W. Fleming, per William O. Foley. 



132 



EXHIBIT F 35. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. ('.to:; $4,170.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT. AUDITOR'S OFFICE, 

Indianapolis, October 29, 1879. 
The Treasnrer of State will pay to Wm. Fleming, Treasure r of State, 

the sum of forty-one hundred and seventy dollars and cents 

from general fnnd on account of semi-annual interest. 

M. D. MANSON, Auditor of State. 
I Endorsement. I 

Received payment October 29, 1S79. \ym. Fleminji:, Treasurer of State, 
per William O. Foley. 



EXHIBIT F 36. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 7759 $4,170.00 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, May 5, 1S80. 
The Treasure]' of State will pay to Wm. Fleming, Treasurer of State, 

the sum of four ttiousand one hundred and seventy dollars and 

cents from general fund on account of interest due. 

M. D. MANSON. Auditor of State. 
I P^ndoi'sement.] 

Received payment May 5, 1880. Wm. Fleming, Treasurer of State. 



133 



EXHIBIT FSY. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 8G21 $4,178.34 

STATE OP INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, October 30, 1880. 
Tlie Trensni-er of State will pay to Wm. Fleming, Treasurer of State, 
tlie siini of four tliousand one Inindred and seventy-eight dollars and 
tliirty-four cents from general fund on account of interest due November 
1. 1880. 

M. D. MANSON, Auditor of State. 
I Endorsement. ] 

Received payment, ()ctol)er 30, 1880. Wm. Fleming, Treasurer of State. 



EXHIBIT F38. 

(WARRANT.) 

Interest on War Loan Bonds. 

No. 788 $4,174.17 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, May 3. 1881. 
riie Treasurer of State will pay to R. S. Hill, Treasui'er of State, the 

sum of four thousand one hundred and seventy-four dollars and 

cents from general fund on account of semi-annual interest. 

E. H. WOLFE, Auditor of State. 
[Endorsement.] 

Received payment May 4, 1881. State Treasurer's Office, Indianapolis, 
Ind. 



134 



EXHIBIT F 39. 

(WARRANT.) 

Interest and Exchange on War Loan Bonds. 

No. 896 $834.70 

STATE OP INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, May 28, 1881 

The Treasurer of State will pay to R. S. Hill, Treasurer of State, the 
sum of eight lunulreil and thirty-four dollars and seventy cents from 
general fund on jiecount of interest .$695.00, exchange .$139.70. 

E. H. WOLFE, Auditor of State. 
L Endorsement. ] 

R. S. Hill, Treasin-er of State. 

Received payment May 28, 1881. State Treasurer's Office, Indianapolis, 
Ind. 

Sent Winslow, Lanier & Co., New Yorli. 



EXHIBIT G. 

(WARRANT.) 

Expense of Military Bonds. 

No. 3747 $1,685.39 

STATE OF INDIANA, 

TREASURY DEPARTMENT, AUDITOR'S OFFICE, 

Indianapolis, .lanuary 16, 1S63. 
The Treasurer of State will pay to .1. M. Ray, Commissioner, tlie sum 
of sixteen hundred and eighty-live dolljirs ;ind thirty-nine cents, and tliis 
shall be his warrant. 

SeT-vices and expenses of Commissioner. 

A. LOOP. Auditor of State. 
[Endorsement.] 

•Tames M. Ray, Loan Commissioner. 



135 



STATE OF INDIANA, 

Office of the Auditor of State. 

I, AVilliain H. Hart, Auditor of State of the State of Indiana, 
being the officer who, under the laws of said State, is the custodian 
of all books of account of the State of Indiana, 

Hereby Certify, That the above and foregoing is a full, true, 
complete and perfect copy of the warrant for expenses of the com- 
liiission appointed by law to sell the two million dollars, par value, 
uf the military loan bonds of the State of Indiana, issued pursuant 
to the act of the Oeneral Assembly of said State, approved May 13, 
1861, in aid of the suppression of the rebellion then existing 
against the Government of the United States, and that the said 
sum of sixteen hundred and eighty-five dollars and thirty-nine 
cents ($1,685.39), as showm by the records of this office, was paid 
by the State of Indiana for such expense. 

In Witness Whereof, I have hereunto attached my official sig- 
nature and seal at Indianapolis, Indiana, this 19th day of 
March, 1902. 

William H. Hart, 
Auditor of State of the State of Indiana. 



^PR 21 19U2 

136 
EXHIBIT H. 

(12th U. S. Stat, at L. 276.) 

AN ACT TO INDEMNIFY THE STATES FOR EXPENSES INCURRED 
BY THEM IN DEFENSE OF THE UNITED STATES. 

Be it enacted bj the Senate and House of Representatives of 
the United States of America in Congress assembled, That the 
Secretary of the Treasury be, and he is hereby directed, out of any 
money in the Treasury not otherwise appropriated, to pay to the 
Governor of any State, or his duly authorized agents, the costs, 
charges and expenses properly incurred by such State for enroll- 
ing, subsisting, clothing, supplying, arming, equipping, paying and 
transporting its troops employed in aiding to suppress the present 
insurrection against the United States, to be settled upon proper 
vouchers, to be filed and passed upon by the proper accounting 
officers of the Treasury. 

(Approved July 27, 1861.) 



EXHIBIT I. 

(12th U. S. Stat, at L. 615.) 

No. 16. A RESOLUTION DECLARATORY OF THE INTENT AND 
MEANING OF A CERTAIN ACT THEREIN NAMED. 

Whereas, Doubts have arisen as to the true intent and mean- 
ing of act numbered eighteen, entitled "An Act to indemnify the 
States for expenses incurred by them in defense of the United 
States," approved July twenty-seven, eighteen hundred and sixty- 
one; be it 

Resolved by the Senate and House of Representatives of the 
United States of America in Congress assembled. That the said 
act shall lie construed to apply to expenses incurred as well after as 
before the date of the approval thereof. 

(Passed March 8, 1862.) 



t^"^ 
"^l'^ 



''■^><^-^^u^Au<-o^ . 'jCZZ^'X/yf^ ■ 



EXHIBITS AND PROOF 



Indiana War Claim 



LAWS IN REFERENCE TO SAME. 



WILLIAM L. TAYLOR, 

Attorney-General , 
Solicitor for Claimant. 



ink. a. Bonroflo ^Rwraa, laaiAwtraLts 



LIBRARY OF CONGRESS, 

RECEIVED 

, MAY 15 1902 

DiVISlOH OF DOCUMENTS. 



'1 



DIRECT WAR TAX. 



AN ACT to provide increased revenue from imports, to pay interest on 
the public debt, and for other purposes. 

Approved August 5, 1861: (12 U. S. Stat, at Large, p. 292.) 
(Page 294.) 

See. 8. And be it further enacted, That a direct tax of twenty 
millions of dollars be and is hereby annually laid upon the United 
States, and the same shall be and is hereby apportioned to the 
States, respectively, in manner followins:: 

To the State of Maine $420,826.00 

To the State of New Hampshire 218,406.66 

To the State of Vermont 211,068.00 

To the State of Massachusetts 824,581.33 

To the State of Rhode Island 116,963.66 

To the State of Connecticut 308,214.00 

To the State of Xew York 2,603,918.66 

To the State of Xew Jersey 450,134.00 

To the State of Pennsylvania 1,946,719.33 

To the State of Delaware 74,683.33 

To the State of Maryland 436,823.33 

To the State of Virginia 937,550.66 

1^0 the State of North Carolina 576,194.66 

To the State of South Carolina 363,570.66 

To the State of Georgia 584,367.33 

To the State of Alabama 529,313.33 

T'o the State of Mississippi 413,084.66 

To the State of Louisiana 385,886.66 

To the State of Ohio 1,567,089.33 

To the State of Kentucky 713,695.33 

To the State of Tennessee 669,498.00 

1^) the State of Indiana 904,875.33 

To the State of Illinois 1,146,551.33 

(1) 



To the State of Missouri $761,127.33 

To the State of Kansas 71,743.33 

To the State of Arkansas 261,886.00 

To the State of Michigan 501,763.33 

To the State of Florida 77,522.66 

To the State of Texas 355,106.66 

To the State of Iowa 452,088.00 

To the State of Wisconsin 519,688.66 

To the State of California 254,538.66 

To the State of Minnesota 108,524.00 

To the State of Oregon 35,140.66 

To the Territory of Xew Mexico 62,648.00 

To the Territory of Utah 26,982.00 

To the Territory of Washington 7,755.33 

To the Territory of Is^ebraska 19,312.00 

To the Territory of Xeyada 4,592.33 

To the Territory of Colorado 22,905.33 

To the Territory of Dakota 3,241.33 

To the District of Columbia 49,437.33 

(Page 310.) 

Sec. 51. And be it further enacted, That the tax herein im- 
posed by the forty-ninth section of this act shall be due and pay- 
aide on or before the 30th day of June, in the year eighteen hun- 
dred and sixty-two, and all sums due and unpaid at that day shall 
draw interest thereafter at the rate of six per centum per annum. 

(Page 311.) 

Sec. 53. And be it further enacted. That any State or Terri- 
tory and the District of Cohnnbia may lawfully assume, assess, col- 
lect, and pay into the Treasury of the ITnited States the direct tax, 
or its quota thereof, imposed by this act upon the State, Territory, 
or the District of Columbia, in its own way and manner, by and 
through its own officei-s, assessors, and collectors; that it shall be 
lawful to use for this purpose the last or any subsequent valuation 
list, or appraisal made by State or Territorial authority for the 
purpose of State or Territorial taxation therein, next preceding the 
date when this act takes effect, to make any laws or regulations for 
these purposes, to fix or change the compensation to officers, assess- 



2 NOV 1905 
D.ofD, 



ors, and collectors ; and any sncli State, Territory or District, which 
shall give notice by the Governor, or other proper officer thereof, 
to the Secretary of the Treasnry of the United States, on or before 
the second Tuesday of February next, and in each succeeding year 
thereafter, of its intention to assume and pay, or to assess, collect, 
and pay into the Treasury of the United States, the direct tax 
imposed by this act, shall be entitled, in lieu of the compensation, 
pay per diem and per centage herein prescribed and allowed to 
assessors, assistant assessors, and collectors of the United States, to 
a deduction of fifteen per centum on the quota of direct tax ap- 
portioned to such State, Territory or the District of Columbia 
levied and collected by said State, Territory, and District of Colum- 
bia through its said officers: Provided, however. That the deduc- 
tion shall only be made to apply to such part or parts of the same 
as shall have been actually paid into the Treasury of the United 
States on or before the last day of June in the year to which such 
payment relates, and a deduction of ten per centum to such part 
or parts of the same as shall have been actually paid into the 
Treasury of the United States on or before the last day of Sep- 
tember in the year to which such payment relates, such year being 
regarded as commencing on the first day of April; and Provided, 
further, That whenever notice of the intention to make such pay- 
ment by the State, or Territory and the District of Columbia shall 
have been given to the Secretary of the Treasury, in accordance 
with the foregoing provisions, no assessors, assistant assessors, or 
collectors, in any State, Territory, or District, so giving notice, 
shall be appointed, unless said State, Territory, or District shall be 
in default: And provided, further, That the amount of direct tax, 
apportioned to any State, Territory, or the District of Columbia, 
shall be liable to be paid and satisfied, in whole or in part, by 
the release of such State, Territory, or District, duly executed, to 
the United States, of any liquidated and determined claim of such 
State, Territory, or District, of equal amount against the United 
States: Provided, That in case of such release, such State, Terri- 
tory, or District shall be allowed the same abatement of the amount 
of such tax as would be allowed in case of payment of the same in 
money. 



AN ACT to amend, an act entitled, "An act to provide increased, revenue 
from imports, to pay interest on the public debt, and for other pur- 
poses, approved August five, eighteen hundred and sixty-one." 

Approved May 13, 1862: (12 U. S. Stat, at Large, p. 384.) 

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That the pro- 
vision in the fifty-third section of the act "To provide increased 
revenue from imports, to pay interest on the public debt, and for 
other pui-poses," approved August five, eighteen hundred and six- 
ty-one, allowing such portion of the tax as may be assessed by any 
State, Territory, or the District of Columbia "to be paid and sat- 
isfied, in whole or in part, by the release of such State, Territory, 
or District, duly executed, to the United States, of any liquidated 
and determined claim of such State, Territory, or District of equal 
amount against the United States : Provided, That in case of such 
release, such State, Territory, or District, shall be allowed the same 
abatement of the amount of such tax as would be allow.ed in case 
of the payment of the same in money," shall be construed as apply- 
ing to such claims of States for reimbursement of expenses in- 
curred by them in enrolling, subsisting, clothing, supplying, arm- 
ing, equipping, paying, and transporting its troops employed in aid- 
ing to suppress the present insurrection against the United States, 
as shall be filed with the proper officers of the United States before 
the thirtieth of July next. And in such cases the abatement of 
fifteen per centum shall be made on such portion of said tax as may 
be paid by the allowance of such claims, in whole or in part, the 
same as if the final settlement and liquidation thereof had been 
made before the 30th of June. 

AN ACT ratifying the action of the Governor in settling and discharging 
the State's quota of the direct tax levied by Congress in 1861, and 
authorizing him to settle all unsettled claims of the State against the 
United States. 

(Approved March 6, 1865.) 

Whereas, The Congress of the United States did, by section 8, 
of an act approved the 6th day of August, A.D. 1861, lay an 
annual tax of twenty millions of dollars upon the United 
States, and apportion to the State of Indiana the sum of nine 
hundred and four thousand, eight hundred and seventy-five 
dollars and thirty-three cents ($904,875.33), and by section 



fifty-three (53) provide that any State mav assume, assess, and 
collect its portion of said tax, in its own way and manner, and 
pay the same into the Treasury of the United States; and 
further provide that any State which shall give notice by the 
Governor, or other proper officer thereof, to the Secretary of 
the Treasury of the United States on or before the second 
Tuesday of February then next ensuing, of its intention to 
assimie and pay, or to assess, collect and pay into the Treasury 
of the United States the direct tax imposed by said act, should 
be entitled, in lien of compensation and expenses of collec- 
tion of the United States, to a deduction of fifteen per centum 
on the quota of the said tax apportioned to said State; and 
did further provide that said deduction of fifteen per centum 
should be made to apply to such part or parts of said quota as 
shall have actually been paid into the Treasury of the United 
States on or before the last day of June in the year to which 
such payment relates; and did further provide that the 
auiount of said tax apportioned to any State should be liable 
to be paid and satisfied, in whole or in part, by the release of 
such State duly executed to the United States of any liqui- 
dated and determined claiui of such State of equal amount 
against the United States, and that, in case of such release, 
the same abatement should be allowed of the amount of such 
tax as would be allowed in case of the payment of the same 
in money. 

And Whereas, The United States were, on or before the first 
day of December, 1861, indebted to the State of Indiana for 
advances made to equip, supply and transport the troops of the 
State in the service of the United States, in a sum sufficient to 
pay the State's quota of said direct tax, deducting fifteen per 
centum, Avhich advances the Secretary of the Treasury of the 
United States acknowledged to be a "claim" against the 
United States within the scope and meaning of said act of 
August 6, 1861, to any amount avhich might be found due on 
a full settlement and adjustment thereof. 

And Whereas, The Governor of this State, with the full concur- 
rence of the Auditor, Treasurer and Secretary of State, did, 
before the said second Tuesday of February following the ap- 



6 

proval of said act, give notice to the Secretary of the Treasury 
of the United States, of the intention of said State to assume 
and pay its quota of said direct tax, and did propose in payment 
and satisfaction thereof, to duly release to the United States, 
the whole of the claim due to said State by the United States, 
or so much thereof as might upon settlement be found suffi- 
cient to pay said quota, and did before the said second Tues- 
day of February, forward to the Secretary of the Treasury 
of the United States, the proper papers and vouchers to prove 
and establish said claim against the United States. 

And Whereas, The time fixed by said act of August 6th 
within which payment of the quota of any State of said tax 
by the release of claims due to such State from the United 
States, to-wit: The last day of June, A. D. 1861, was found 
to be insufficient to allow a settlement of such claims, and a 
determination of the amounts due, a subsequent act of Con- 
gress, approved May thirteenth, A. D. 1862, provided that the 
deduction of fifteen per centum upon payments made by the 
release of claims for reimbursement of expenses incurred in 
enrolling, enlisting, clothing, supplying, arming, equipping, 
paying and transporting the troops of the State, presenting 
such claims, should apply to all of said claims that should be 
filed with the proper officers of the United States before the 
thirtieth of July following: 

And Whereas, lender the extended time of settlement granted 
by said act of the thirteenth of May, the Governor of this State 
did cause to be filed a sufficient amount of the claims pre- 
scribed by said act to cover the State's quota of said direct tax, 
and duly execute a release thereof to the United States, and 
thereby fully paid and satisfied the same; saving to the State 
over one hundred and thirty-five thousand dollars. 

And AVhereas, The Governor has appointed an agent or agents 
to assist in the settlement of said claims against the United 
States. Xow, therefore, and in consideration of the facts 
above set forth : 

Section 1. Be it enacted by the General Assembly of the State 
of Indiana, That all and singular the acts of Oliver P. Morton, 
Governor of the State of Indiana, in the settlement of the claims 



of the State against the United States, for enrolling, enlisting, 
clothing, supplying, arming, equipping, paying and transporting 
the troops of the State in the service of the United States, and 
in paying and satisfying the State's quota of the direct tax laid 
and levied by Congress on the sixth day of August, A. D. 1861, 
by the due execution of a release or releases to the United States of 
said claims be, and they are hereby, fully and entirely approved. 
Sec. 2. The Governor is hereby authorized to proceed with the 
settlement of said claims by such agent or agents as he may deem 
necessary, and to file and settle and adjust such other claims as may 
from time to time accrue against the United States, in the same 
manner. 

STATE or india:n'a. 

Office of the Secretary of State. 

I, Union B. Hunt, Secretary of the State of Indiana, being the 
officer who, under the constitution and laws of said State, is duly 
constituted tlie custodian of the statutes and laws thereof, do 
hereby certify that the foregoing pages contain a full, true, com- 
plete and perfect copy of an act of the General Assembly of the 
State of Indiana, passed at the regular session of 1865, entitled: 

AN ACT ratifying the action of tlie Goveruor in settling and discharging 
the State's quota of the direct tax levied by Congress, in 1861, and 
authorizing him to settle all unsettled claims of the State against the 
United States. 

(Approved March 6, 1865.) 

As the same appears of record in the volume of the enrolled acts 
of the regular session of the Indiana Legislature for the year 
1865, enrolled act nmnber 140, pages 133 to 139, inclusive, and 
in the printed volume of the laws passed at the regular session of 
1865, by said General Assembly, on pages 47 to 49, inclusive; that 
said exemplification is in due form and made by me as the proper 
officer, and is entitled to have full faith and credit given it every- 
where. 

I further certify that said act has never in any way been re- 
pealed or amended, and is in full force. 

In Witness Whereof, I have hereunto set my official signa- 
ture and the great seal of the State of Indiana, at Indianapolis,, 
in said State, this fourteenth day of March, A. D. 1902. 
[seal] Union B. Hunt, 

Secretary of State. 



AN ACT to credit and pay to the several States and Territories and the 
District of Columbia all moneys collected under the direct tax levied 
by the act of Congress, approved August 5, 1861. 

Approved March 2, 1891: (26 U. S. Stat, at Large, p. 822.) 

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That it shall be 
the duty of the Secretary of the Treasury to credit to each State 
and Territory of the United States and the District of Columbia 
a sum equal to all collections by set-off or otherwise made from 
said States and Territories and the District of Columbia or from 
any of the citizens or inhabitants thereof or other persons under 
the act of Congress approved August fifth, eighteen hundred and 
sixty-one, and the amendatory acts thereto. 

Sec. 2. That all moneys still due to the United States on the 
quota of direct tax apportioned by section eight of the act of Con- 
gress approved Augaist fifth, eighteen hundred and sixty-one, are 
hereby remitted and relinquished. 

Sec. 3. That there is hereby appropriated, out of any money 
in the Treasury not other\vise appropriated, such sums as may be 
necessary to reimburse each State, Territory and the District of 
Columbia for all money found due to them under the provisions 
of this act; and the Treasurer of the United States is hereby di- 
rected to pay the same to the governors of the States and Terri- 
tories and to the Commissioners of the District of Columbia, but 
no money shall be paid to any State or Territory until the Legisla- 
ture thereof shall have accepted, by resolution, the sum herein ap- 
propriated, and the trusts imposed, in full satisfaction of all claims 
against the United States on account of the levj and collection of 
said tax, and shall have authorized the Governor to receive said 
money for the use and purposes aforesaid: Provided, That where 
the sums, or any part thereof, credited to any State, Territory or 
the District of Columbia, have been collected by the United States 
from the citizens or inhabitants thereof, or any other person, either 
directly or by sale of property, such sums shall be held in trust 
by such State, Territory, or the District of Columbia for the bene- 
:fit of those persons or inhabitants from whom they were collected, 
or their legal representatives: And provided further. That no 
part of the money collected from individuals and to be held in 



9 

trust as aforesaid shall be retained by the United States as a set- 
off against any indebtedness alleged to exist against the State, Ter- 
ritory, or District of Columbia in which such tax was collected: 
And provided further, That no part of the money hereby appro- 
priated shall be paid out by the Governor of any State or Territory 
or any other person to any attorney or agent under any contract 
for services now existing or heretofore made between the repre- 
sentative of any State or Territory and any attorney or agent. All 
claims under the trust hereby created shall be filed with the Gov- 
ernor of such State or Territory and the Commissioners of the 
District of Columbia, respectively, within six years next after the 
passage of this act; and all claims not so filed shall be forever 
barred and the money attributable thereto shall belong to such 
State, Territory, or the District of Columbia, respectively, as the 
«ase may be. 

CONCURRENT RESOLUTION No. 4. (House.) 

(Approved March 6, 1891.) 

Whereas, The Fifty-first Congress of the United States has en- 
acted a law, entitled an act to credit and pay to the several 
States and Territories and the District of Columbia, all 
moneys collected under the direct tax levied by the act of 
Congress approved August 5, 1861; therefore be it 
Resolved, by the House of Representatives, the Senate con- 
■curring. That the State of Indiana accept the sum therein appro- 
priated for the State of Indiana and the trust thereby imposed in 
full satisfaction of all claims against the United States on account 
of the levy and collection of said direct tax and the payment 
thereof to the United States by the State of Indiana, and the Gov- 
ernor of the State of Indiana is hereby authorized and directed to 
receive such money from the United States for the uses and pur- 
poses declared by the said act of Congress. 

(Acts of Indiana General Assembly, 1891, p. 482. ) 

STATE OF INDIANA, | 

Office of the Secretary of State, j" 

I, Union B. Hunt, Secretary of State of the State of Indiana, be- 
ing the officer who, under the constitution and laws of said State, 
is duly constituted the custodian of the statutes and laws thereof, 



10 

Do Hereby Certify, That the foregoing pages contain a full,, 
true, complete and perfect copy of a concurrent resolution, N'um- 
ber Four, passed at the regular session of the General Assembly of 
the State of Indiana of 1891, and approved March 6, 1891, as the 
same appears in the printed acts of the General Assembly of Indi- 
ana, at page 482. 

In Witness Whereof, I have hereunto attached my official sig- 
nature and seal at Indianapolis, Indiana, this 19th day of 
March, 1902. 

Union B. Hunt, 
Secretary of State of the State of Indiana. 



LBAp'06 



